Guide-linked quiz · Medium Level

AI Inventory Counts with Drones and Computer Vision Quiz

Tests whose evidence a drone count is, what barcode scans and stockpile surveys can and cannot prove, and how auditors test-count around drone output.

Question 1 of 8

A company runs its own drone count at year end. How should the auditor treat it?

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  1. A company runs its own drone count at year end. How should the auditor treat it?
    • As management's count, whose process the auditor evaluates while still making independent test counts
    • As final audit evidence that needs no further work
    • As irrelevant, because only manual counts are allowed
    • As a substitute for the entire inventory audit
  2. A drone clearly reads the barcode on a shrink-wrapped pallet. What does the read NOT establish?
    • Which SKU the label identifies
    • Which rack location was scanned
    • How many units are actually inside the pallet
    • That a label was present
  3. For a quarry stockpile survey, which assumption can move the tonnage result more than the imaging error?
    • The drone's battery capacity
    • The time of day of the flight
    • The color of the aggregate
    • The bulk density used to convert volume to tons
  4. Which standards generally require auditor attendance at physical counts when inventory is material and attendance is practicable?
    • AS 1215 and ISA 230
    • AS 2510 and ISA 501
    • AS 2201 and ISA 315
    • AS 2401 and ISA 240
  5. Before a barcode read from a warehouse image means anything, what must the system establish?
    • Which rack location the image corresponds to
    • The name of the drone pilot
    • The unit cost of the item
    • The ambient temperature
  6. Why should accuracy metrics for a drone scanning system be reported separately rather than as one number?
    • Regulators require at least five metrics
    • The read rate, the location match rate and empty-slot classification errors fail in different ways
    • A single number is always higher
    • Vendors cannot calculate a combined metric
  7. Which audit concern is the guide clear that images usually cannot address?
    • Whether a rack location is occupied
    • The SKU printed on a label
    • Obsolescence, damage or consigned goods owned by others
    • The shape of an outdoor pile
  8. In a common source of stockpile volume error, which part of the 3D model is defined wrongly?
    • The drone's flight altitude label
    • The file format of the point cloud
    • The software license date
    • The base surface or toe line under the pile

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